Time of Supply

Common Points - Interest/Penalty Addition, Residual & ₹1,000 Concession

Due Date for Issue of Invoice - Goods [Section 31]

Due Date for Issue of Invoice - Services [Section 31]

Introduction – Significance of Time of Supply

Section 12 – Time of Supply of Goods (Forward Charge, Reverse Charge, Vouchers, Residual, Interest)

Section 13 – Time of Supply of Services (Forward Charge, Reverse Charge, Vouchers, Residual, Interest)

Time of Supply for Goods - Section 12 (FCM & RCM)

Time of Supply for Services - Section 13 (FCM & RCM)